Liquefied Gas (Road Vehicle Use) Tax Amendment Act 1977 (Cth)

LIQUEFIED GAS (ROAD VEHICLE USE) TAX AMENDMENT ACT 1977

No. 89 of 1977

An Act to amend the Liquefied Gas (Road Vehicle Use) Tax Act 1974.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Liquefied Gas (Road Vehicle Use) Tax Amendment Act 1977.

Commencement

2. This Act shall be deemed to have come into operation on 17 August 1977.

3. Section 5 of the Liquefied Gas (Road Vehicle Use) Tax Act 1974 is repealed and the following section substituted:

Rate of tax

“5. The rate of the tax imposed by this Act on the use of liquefied gas is—

(a) in the case of use before 17 August 1977—2 cents per litre of the liquefied gas used; or

(b) in any other case—2.125 cents per litre of the liquefied gas used.”.